I would have thought NG+ would be for importing your previous finished ME3 save.
Then again, a lot of things make sense to me which don't actually make any sense at all.
--------------------------------------------------------------------------- "Remember the good old days when you could just slap Omni-Gel on everything?" - Shepard, ME2
"Not right now. Trying to determine how Scale Itch got aboard. Sexually transmitted disease carried only by Varren..... Implications unpleasant." - Mordin, ME2